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Research Center for Digital Transformation

Organisational unit: Institute

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Organisation profile

The Digital Transformation Research Center addresses the challenges of digitalization in economy and society. It is part of the school of business and economics and integrates researchers from several disciplines, including business administration, business psychology, economics, engineering and information systems. Research projects are carried out in cooperation with regional, national and international partners to create knowledge that is practically relevant.

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  1. 2020
  2. Published

    § 315 b Pflicht zur nichtfinanziellen Konzernerklärung, Befreiungen

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2323-2329 7 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  3. Published

    § 315 c Inhalt der nichtfinanziellen Konzernerklärung

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2329 1 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  4. Published

    § 315 d Konzernerklärung zur Unternehmensführung

    Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2329-2332 4 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  5. Published

    Case study analysis of laser-assisted Low-Cost Automation assembly

    Müller-Polyzou, R., Meier, N. & Georgiadis, A., 2020, In: IFAC-PapersOnLine. 53, 2, p. 10403-10410 8 p.

    Research output: Journal contributions › Conference article in journal › Research › peer-review

  6. Published

    Clawback-Klauseln in Vorstandsvergütungsverträgen als effektives Corporate Governance-Instrument? Empirische Evidenz und kritische Würdigung vor dem Hintergrund des ARUG II

    Velte, P., 2020, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 18, 2, p. 50-56 7 p., 2.

    Research output: Journal contributions › Journal articles › Research › peer-review

  7. Published

    Corporate Sustainability Committees, Chief Sustainability Officers and Environmental Performance – Empirical evidence from European firms

    Velte, P., 2020, In: Zeitschrift für Umweltpolitik & Umweltrecht. 43, 2, p. 191-213 23 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  8. Published

    Der Referentenentwurf für ein Finanzmarktintegritätsstärkungsgesetz (FISG): Reform der internen Corporate Governance nach dem Wirecard-Skandal

    Velte, P., 2020, In: Steuern und Bilanzen . 21, p. 817-826 10 p.

    Research output: Journal contributions › Journal articles › Transfer

  9. Published

    Die Lieferkette im Fokus der nichtfinanziellen Berichterstattung: Normative Reichweite, empirische Befunde und Reformdiskussion

    Velte, P., 2020, In: Deutsches Steuerrecht. 58, 37, p. 2034-2038 5 p.

    Research output: Journal contributions › Journal articles › Transfer

  10. Published

    Entwicklungsperspektiven des öffentlichen Country-by-Country Reportings: Ein Plädoyer für mehr Transparenz in der Steuerberichterstattung?!

    Velte, P. & Kovermann, J. H., 2020, Festschrift zum 65. Geburtstag von Dr. Norbert Lüdenbach: Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS. Freiberg, J. (ed.). Herne: Verlag Neue Wirtschaftsbriefe (NWB), Herne/Berlin, p. 387-406 20 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer

  11. Published

    ‘Forewarned is Forearmed’: Overcoming Multifaceted Challenges of Digital Innovation Units

    Raabe, J-P., Horlach, B., Schirmer, I. & Drews, P., 2020, 26th Americas Conference on Information Systems, AMCIS 2020: Strategic and competitive uses of IT. A. F. I. S. (ed.). Atlanta: AIS eLibrary, 10 p. (Proceedings of the Americas Conference on Information Systems (AMCIS); vol. 2020).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  12. Published

    How attribution-of-competence and scale-granularity explain the anchor precision effect in negotiations and estimations.

    Frech, M-L., Loschelder, D. D. & Friese, M., 2020, In: Social Cognition. 38, 1, p. 40-61 22 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  13. Published

    Klimaberichterstattung in der betriebswirtschaftlichen Forschung: Normative und empirisch-quantitative Einblicke aus europäischer Perspektive

    Velte, P., 2020, In: Wirtschaftswissenschaftliches Studium. 49, 12, p. 4-9 6 p.

    Research output: Journal contributions › Journal articles › Education › peer-review

  14. Published

    Können Corporate-Governance-Variablen die Qualität der Vergütungsberichte positiv beeinflussen? Empirische Befunde vor dem Hintergrund des ARUG II

    Velte, P., 2020, In: Zeitschrift für Corporate Governance (ZCG). 15, 1, p. 32-37 6 p., 1.

    Research output: Journal contributions › Journal articles › Research › peer-review

  15. Published

    „Nachhaltige und langfristige“ Vorstandsvergütung nach dem ARUG II: Erste Anmerkungen zur zwingenden Einbeziehung von Sozial- und Umweltaspekten nach § 87 I 2 AktG

    Velte, P., 2020, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 23, 1, p. 12-15 4 p.

    Research output: Journal contributions › Comments / Debate / Reports › Research

  16. Published

    Plädoyer zur Einrichtung eines International Sustainability Standards Board (ISSB) als Pendant zum IASB

    Velte, P., 2020, In: Zeitschrift für Internationale Rechnungslegung. 15, 12, p. 525-526 2 p.

    Research output: Journal contributions › Journal articles › Transfer

  17. Published

    Prediction of the tool change point in a polishing process using a modular software framework

    Meier, N., Papadoudis, J. & Georgiadis, A., 2020, In: Procedia CIRP. 88, p. 341-345 5 p.

    Research output: Journal contributions › Conference article in journal › Research › peer-review

  18. Published

    Reconceptualising Business-IT Alignment for Enabling Organisational Agility

    Horlach, B., Drews, P., Drechsler, A., Schirmer, I. & Böhmann, T., 2020, Proceedings of ECIS 2020: ECIS 2020 Research papers. A. F. I. S. (ed.). AIS eLibrary, 17 p. 95

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  19. Published

    Reform der Corporate Governance nach dem RefE für ein Finanzmarktintegritätsstärkungsgesetz (FISG)

    Gros, M. & Velte, P., 2020, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 18, 11, p. 436-443 8 p.

    Research output: Journal contributions › Journal articles › Transfer

  20. Published

    Reform der Corporate Governance und Abschlussprüfung nach dem Wirecard-Skandal: Zum Aktionsplan der Bundesregierung vom 07.10.2020; Interview mit Prof. Dr. Thomas Loy und Prof. Dr. Patrick Velte

    Loy, T. & Velte, P., 2020, In: WPg - Die Wirtschaftsprüfung. 73, 21, p. 1283-1286 4 p.

    Research output: Journal contributions › Comments / Debate / Reports › Research

  21. Published

    Say on Pay, Fee Caps und Vergütungsbericht nach dem ARUG II: Eine kritische Würdigung zur Regulierung der Managerbezüge

    Velte, P., 2020, In: Steuern und Bilanzen . 2, p. 52-59 8 p., 2.

    Research output: Journal contributions › Journal articles › Transfer

  22. Published

    Supporting the Development and Realization of Data-Driven Business Models with Enterprise Architecture Modeling and Management

    Rashed, F. & Drews, P., 2020, Business Information Systems - 23rd International Conference, BIS 2020, Proceedings: 23rd International Conference, BIS 2020, Colorado Springs, CO, USA, June 8–10, 2020, Proceedings. Abramowicz, W. & Klein, G. (eds.). Cham: Springer, p. 264-276 13 p. (Lecture Notes in Business Information Processing; vol. 389 LNBIP).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  23. Published

    Taking a Behavioral Science Approach to Understand Blood Donation Behavior – Empirical Evidence and Implications for Blood Donor Marketing

    Soliman, M., 2020

    Research output: Books and anthologies › Dissertations

  24. Published

    The impact of governance on integrated reporting: A literature review

    Velte, P. & Gerwanski, J., 2020, The Routledge Handbook of Integrated Reporting. de Villiers, C., Hsiao, P-C. K. & Maroun, W. (eds.). 1 ed. New York: Routledge Taylor & Francis Group, p. 210-226 17 p. (Routledge international handbooks).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  25. Published

    Zielgrößen für den Frauenanteil im Vorstand und in den beiden Führungsebenen unterhalb des Vorstands: Eine empirische Analyse für den DAX30, MDAX und SDAX zur ersten und zweiten Umsetzungsphase

    Weber, S. C., Fischer, A., Kempen, A. & Velte, P., 2020, In: Der Betrieb. 73, 19, p. 966-970 5 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  26. Published

    Zur Einbeziehung der relativen CO2-Leistung in die Vorstandvergütung nach dem ARUG II

    Velte, P. & Stern, H. J., 2020, In: Zeitschrift für Internationale Rechnungslegung. 15, 9, p. 389-396 8 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  27. Published

    Zwingende Einrichtung von Compliance-Management-Systemen bei börsennotierten AG nach dem Wirecard-Skandal? Eine Analyse vor dem Hintergrund des Referentenentwurfs für ein Finanzmarktintegritätsstärkungsgesetz (FISG)

    Velte, P. & Graewe, D., 2020, In: Der Betrieb. 72, 48, p. 2529-2534 6 p.

    Research output: Journal contributions › Journal articles › Transfer

  28. Published

    Enhancing Information Governance with Enterprise Architecture Management: Design Principles Derived from Benefits and Barriers in the GDPR Implementation

    Burmeister, F., Huth, D., Drews, P., Schirmer, I. & Matthes, F., 01.2020, Proceedings of the 53rd Annual Hawaii International Conference on System Sciences, HICSS 2020: IT Governance and its Mechanisms. Bui, T. X. (ed.). Honolulu: University of Hawaiʻi at Mānoa, p. 5593-5602 10 p. (Proceedings of the Annual Hawaii International Conference on System Sciences; vol. 2020-January).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  29. Published

    Everyone’s Going to be an Architect: Design Principles for Architectural Thinking in Agile Organizations

    Horlach, B., Drechsler, A., Schirmer, I. & Drews, P., 01.2020, Proceedings of the 53rd Annual Hawaii International Conference on System Sciences, HICSS 2020. Bui, T. X. (ed.). Honolulu: University of Hawaiʻi at Mānoa, p. 6197-6206 10 p. (Proceedings of the Annual Hawaii International Conference on System Sciences; vol. 2020-January).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  30. Published

    The relationship between working alliance and client outcomes in coaching: A meta-analysis

    Graßmann, C., Schölmerich, F. & Schermuly, C. C., 01.01.2020, In: Human Relations . 73, 1, p. 35-58 24 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  31. Published

    Corporate Social Responsibility and Earnings Management: a literature review

    Velte, P., 13.01.2020, In: Corporate Ownership & Control . 17, 2, p. 8-19 12 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  32. Published

    Associations between the financial and industry expertise of audit committee members and Key Audit Matters within related audit reports

    Velte, P., 10.02.2020, In: Journal of Applied Accounting Research. 21, 1, p. 185-200 16 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  33. Published

    A Framework for Applying Natural Language Processing in Digital Health Interventions

    Funk, B., Sadeh-Sharvit, S., Fitzsimmons-Craft, E. E., Trockel, M. T., Monterubio, G. E., Goel, N. J., Balantekin, K. N., Eichen, D. M., Flatt, R. E., Firebaugh, M-L., Jacobi, C., Graham, A. K., Hoogendoorn, M., Wilfley, D. E. & Taylor, C. B., 19.02.2020, In: Journal of Medical Internet Research. 22, 2, 13 p., e13855.

    Research output: Journal contributions › Journal articles › Research › peer-review

  34. Published

    Digital Innovation Units: Exploring Types, Linking Mechanisms and Evolution Strategies in Bimodal IT Setups

    Raabe, J-P., Horlach, B., Drews, P. & Schirmer, I., 09.03.2020, Proceedings of WI 2020: Entwicklungen, Chancen und Herausforderungen der Digitalisierung. Gronau, N., Heine, M., Krasnova, H. & Pousttchi, K. (eds.). Berlin: GITO mbH Verlag, Vol. 1. p. 844-858 15 p. 5. (Proceedings of WI 2020; vol. 1).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  35. Published

    Using CNNs to Detect Graphical Representations of Structural Equation Models in IS Papers

    Genz, T. & Funk, B., 09.03.2020, Entwicklungen, Chancen und Herausforderungen der Digitalisierung: Proceedings der 15. Internationalen Tagung Wirtschaftsinformatik 2020. Gronau, N., Heine, M., Krasnova, H. & Pousttchi, K. (eds.). Berlin: GITO mbH Verlag, Vol. 1. p. 115-120 6 p. 8. (WI 2020; vol. 1).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  36. Published

    Does CEO power moderate the link between ESG performance and financial performance? A focus on the German two-tier system

    Velte, P., 21.04.2020, In: Management Research Review. 43, 5, p. 497-520 24 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  37. Published

    Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences

    Velte, P., Stawinoga, M. & Lueg, R., 01.05.2020, In: Journal of Cleaner Production. 254, 20 p., 120063.

    Research output: Journal contributions › Scientific review articles › Research

  38. Published

    Krise und Verstaatlichung

    Terhechte, J., 04.05.2020, In: Juristenzeitung. 75, 9, p. 431-442 12 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  39. Published

    Patient Positioning in Radiotherapy

    Guo, W., Müller-Polyzou, R., Chen, Z., Meier, N. & Georgiadis, A., 01.06.2020, IEEE Medical Measurements and Applications, MeMeA 2020 - Conference Proceedings: IEEE Medical Measurements and Applications, June 1-3, 2020, Bari, Italy. Piscataway: IEEE - Institute of Electrical and Electronics Engineers Inc., p. 1-6 6 p. 9137355. (IEEE Medical Measurements and Applications, MeMeA 2020 - Conference Proceedings).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research

  40. Published

    Fiskalpolitische Maßgeblichkeit bei der Rückstellungsbewertung: Kritische Anmerkungen zum BFH-Urteil vom 20.11.2019 – XI R 46/17

    Velte, P., 15.06.2020, In: Die Unternehmensbesteuerung. 13, 6, p. 360-363 4 p., 6.

    Research output: Journal contributions › Notes on court decisions › Transfer

  41. Published

    Mutualistic symbiosis? Combining theories of agency and stewardship through behavioral characteristics

    Obermann, J., Velte, P., Gerwanski, J. & Kordsachia, O., 18.06.2020, In: Management Research Review. 43, 8, p. 989-1011 23 p.

    Research output: Journal contributions › Scientific review articles › Research

  42. Published

    Managing information in the case of opinion spamming

    Ge, L. & Voß, S., 08.2020, Design, User Experience, and Usability. Interaction Design - 9th International Conference, DUXU 2020, Held as Part of the 22nd HCI International Conference, HCII 2020, Proceedings. Marcus, A. & Rosenzweig, E. (eds.). Cham: Springer, p. 370-384 15 p. (Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics); vol. 12200 LNCS).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  43. Published

    Creating Value from in-Vehicle Data: Detecting Road Surfaces and Road Hazards

    Kortmann, F., Hsu, Y-C., Warnecke, A., Meier, N., Heger, J., Funk, B. & Drews, P., 20.09.2020, 2020 IEEE 23rd International Conference on Intelligent Transportation Systems, ITSC 2020. Piscataway: IEEE - Institute of Electrical and Electronics Engineers Inc., 6 p. 9294684. (2020 IEEE 23rd International Conference on Intelligent Transportation Systems, ITSC 2020).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  44. Published

    Institutional ownership, environmental, social, and governance performance and disclosure: A review on empirical quantitative research

    Velte, P., 22.09.2020, In: Problems and Perspectives in Management (PPM). 18, 3, p. 282-305 25 p.

    Research output: Journal contributions › Scientific review articles › Research

  45. Published

    What makes for successful repatriate knowledge transfer? Implications for repatriation and global leadership

    Osland, J. S., Szkudlarek, B., Oddou, G., Furuya, N. & Deller, J., 19.10.2020, Advances in Global Leadership. Osland, J., Szkudlarek, B., Mendenhall, M. E. & Reiche, B. S. (eds.). 1 ed. Bingley: Emerald Publishing Limited, Vol. 13. p. 105-128 24 p. (Advances in Global Leadership; vol. 13).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  46. Published

    Do CEO incentives and characteristics influence Corporate Social Responsibility (CSR) and vice versa? A literature review

    Velte, P., 20.10.2020, In: Social Responsibility Journal. 16, 8, p. 1293-1323 31 p.

    Research output: Journal contributions › Scientific review articles › Research

  47. Published

    Live Demonstration: Passive Sensor Setup for Road Condition Monitoring

    Kortmann, F., Horstkotter, J., Warnecke, A., Meier, N., Heger, J., Funk, B. & Drews, P., 25.10.2020, 2020 IEEE SENSORS Proceedings. Piscataway: IEEE - Institute of Electrical and Electronics Engineers Inc., 1 p. 9278776. (IEEE Sensors Proceedings).

    Research output: Contributions to collected editions/works › Published abstract in conference proceedings › Research › peer-review

  48. Published

    Plattformgenossenschaften: mehr Mitbestimmung durch die digitale Renaissance einer alten Idee?

    Thäter, L. & Gegenhuber, T., 11.2020, Arbeit in der Data Society: Zukunftsvisionen für Mitbestimmung und Personalmanagement. Bader, V. & Kaiser, S. (eds.). Wiesbaden: Springer Gabler, p. 209-223 15 p. (Zukunftsfähige Unternehmensführung in Forschung und Praxis; vol. 1).

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research › peer-review

  49. Published

    Zur Notwendigkeit eines „CSR-RUG 2.0“: Eine Bestandsaufnahme empirischer Befunde zur Entscheidungsnützlichkeit der nichtfinanziellen Erklärung.

    Velte, P., Simon-Heckroth, E. & Borcherding, N., 11.2020, In: WPg - Die Wirtschaftsprüfung. 73, 22, p. 1349-1357 9 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  50. Published

    Applying Quarter-Vehicle Model Simulation for Road Elevation Measurements Utilizing the Vehicle Level Sensor

    Kortmann, F., Rodeheger, M., Warnecke, A., Meier, N., Heger, J., Funk, B. & Drews, P., 01.11.2020, 2020 IEEE 92nd Vehicular Technology Conference: Proceedings. Canada: IEEE - Institute of Electrical and Electronics Engineers Inc., 6 p. 9348664. (IEEE Vehicular Technology Conference).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  51. Published

    Determinants and consequences of clawback provisions in management compensation contracts: a structured literature review on empirical evidence

    Velte, P., 01.11.2020, In: Business Research. 13, 3, p. 1417–1450 34 p.

    Research output: Journal contributions › Scientific review articles › Research

  52. Published

    Einfluss der Corporate Governance auf die Goodwill Impairments: Eine kritische Würdigung unter Einbeziehung der empirischen Rechnungslegungsforschung

    Velte, P., Canipa-Valdez, M. & Tettenborn, M., 07.11.2020, In: Zeitschrift für Corporate Governance (ZCG). 15, 6, p. 278-283 6 p., 6.

    Research output: Journal contributions › Journal articles › Research › peer-review

  53. Published

    Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings

    Velte, P. & Stawinoga, M., 12.2020, In: Journal of Management Control. 31, 4, p. 333-377 45 p., 4.

    Research output: Journal contributions › Journal articles › Research › peer-review

  54. Published

    Detecting Various Road Damage Types in Global Countries Utilizing Faster R-CNN

    Kortmann, F., Talits, K., Fassmeyer, P., Warnecke, A., Meier, N., Heger, J., Drews, P. & Funk, B., 10.12.2020, Proceedings - 2020 IEEE International Conference on Big Data, Big Data 2020: Proceedings, Dec 10 - Dec 13, 2020 • Virtual Event. Wu, X., Jermaine, C., Xiong, L., Hu, X. T., Kotevska, O., Lu, S., Xu, W., Aluru, S., Zhai, C., Al-Masri, E., Chen, Z. & Saltz, J. (eds.). Piscataway: IEEE - Institute of Electrical and Electronics Engineers Inc., p. 5563-5571 9 p. 9378245. (Proceedings - 2020 IEEE International Conference on Big Data, Big Data 2020).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  55. Published

    Dynamically changing sequencing rules with reinforcement learning in a job shop system with stochastic influences

    Heger, J. & Voß, T., 14.12.2020, Proceedings of the 2020 Winter Simulation Conference, WSC 2020. Bae, K-H., Feng, B., Kim, S., Lazarova-Molnar, S., Zheng, Z., Roeder, T. & Thiesing, R. (eds.). IEEE - Institute of Electrical and Electronics Engineers Inc., p. 1608 - 1618 11 p. 9383903. (Proceedings - Winter Simulation Conference; vol. 2020-December).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  56. 2021
  57. Published

    Aktuelle Reformpläne aus Großbritannien zur Corporate Governance und Abschlussprüfung: Kritische Würdigung zum White Paper "Restoring Trust in Audit and Corporate Governance" aus deutscher und österreichischer Perspektive

    Velte, P., 2021, In: RWZ : Zeitschrift für Recht und Rechnungswesen . 31, 7-8, p. 238-244 7 p., 46.

    Research output: Journal contributions › Journal articles › Transfer

  58. Published

    Beeinflusst das Besetzungsprofil von Prüfungsausschüssen das Auftreten von Unregelmäßigkeiten in der Rechnungslegung? Eine kritische Würdigung zum FISG unter Berücksichtigung empirischer Befunde

    Velte, P., 2021, In: Deutsches Steuerrecht. 59, 25, p. 1497-1502 6 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  59. Published

    Der EU-Richtlinienentwurf zur Nachhaltigkeitsberichterstattung: Darstellung zentraler Änderungen und kritische Würdigung der Reformmaßnahmen

    Stawinoga, M. & Velte, P., 2021, In: Deutsches Steuerrecht. 59, 40, p. 2364-2371 8 p.

    Research output: Journal contributions › Journal articles › Transfer

  60. Published

    Der RegE für ein Finanzmarktintegritätsstärkungs­gesetz (FISG) – Quo vadis, Corporate Governance?

    Gros, M. & Velte, P., 2021, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 19, 2, p. 68-75 8 p.

    Research output: Journal contributions › Journal articles › Transfer

  61. Published

    Dynamische Losgrößenoptimierung mit bestärkendem Lernen

    Voß, T., Bode, C. & Heger, J., 2021, In: ZWF Zeitschrift für wirtschaftlichen Fabrikbetrieb. 116, 11, p. 815-819 5 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  62. Published

    Effect of overlapping audit and compensation committee memberships on the readability of management compensation reports in the German HDAX

    Velte, P., 2021, In: Journal of Managerial Issues. 33, 1, p. 27-48 22 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  63. Published

    Einfluss der Covid-19-Pandemie und des Strukturwandels auf die Goodwill Impairments: Eine empirische Analyse ausgewählter Unternehmen der Automobilbranche

    Tettenborn, M., Canipa-Valdez, M. & Velte, P., 2021, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 21, 4, p. 159-166 8 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  64. Published

    EU-Regulierung des öffentlichen Country by Country Reportings: Teil I: Rechtsvergleichende Analyse

    Kovermann, J. H., Velte, P. & Lietz, G., 2021, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 19, 12, p. 489-498 10 p., DK1387146.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  65. Published

    Prüfung von Nachhaltigkeitsberichten nach dem Entwurf einer „CSR-Richtlinie 2.0“: Vergleichende Analyse der Reformmaßnahmen und kritische Würdigung

    Velte, P., 2021, In: WPg - Die Wirtschaftsprüfung. 74, 10, p. 613-620 8 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  66. Published

    Reform der Corporate Governance durch das Finanzmarktintegritätsstärkungsgesetz (FISG)

    Gros, M. & Velte, P., 2021, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 19, 9, p. 371-379 9 p., DK1374285.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  67. Published

    Reform der Corporate Governance nach dem Wirecard-Skandal: Grundlagen – Problemfelder – Lösungsansätze

    Velte, P. & Graewe, D., 2021, 1 ed. Herne: Verlag Neue Wirtschaftsbriefe (NWB), Herne/Berlin. 114 p. (nwb Brennpunkt)

    Research output: Books and anthologies › Monographs › Research › peer-review

  68. Published

    Regulierung der Abschlussprüfung nach dem FISG-RegE: Geplante Änderungen und kritische Würdigung der Reformmaßnahmen

    Velte, P., 2021, In: WP-Praxis . 2, p. 36-40 5 p., 2.

    Research output: Journal contributions › Journal articles › Transfer

  69. Published

    Regulierung der Corporate Governance nach dem Finanzmarktintegritätsstärkungsgesetz (FISG): Eine kritische Würdigung

    Velte, P., 2021, In: Steuern und Bilanzen . 11, p. 450-457 8 p.

    Research output: Journal contributions › Journal articles › Transfer

  70. Published

    Regulierung eines nachhaltigen Lieferkettenmanagements: Bestandsaufnahme bisheriger Normierungen und Ausblick auf die geplante EU-Gesetzgebung

    Stave, C. & Velte, P., 2021, In: Der Betrieb. 74, 32, p. 1791-1801 11 p.

    Research output: Journal contributions › Journal articles › Transfer

  71. Published

    Regulierung von Corporate-Governance-Systemen durch das geplante FISG: Eine kritische Würdigung

    Velte, P., 2021, In: WPg - Die Wirtschaftsprüfung. 74, 6, p. 387-398 12 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  72. Published

    Sustainable Corporate Governance: Integration von Nachhaltigkeit in das Aktien- und Bilanzrecht (Teil I)

    Velte, P., 2021, In: Der Betrieb. 74, 20, p. 1054-1062 9 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  73. Published

    Sustainable Corporate Governance: Integration von Nachhaltigkeit in das Aktien- und Bilanzrecht (Teil II)

    Velte, P., 2021, In: Der Betrieb. 74, 21, p. 1113-1121 9 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  74. Published

    Sustainable corporate purpose and sustainable corporate governance: Integrative theoretical framework and reform recommendations

    Velte, P. & Weber, S. C., 2021, In: Zeitschrift für Umweltpolitik & Umweltrecht. 44, 3, p. 287-323 36 p., 3.

    Research output: Journal contributions › Journal articles › Research › peer-review

  75. Published

    Vergütungsbericht - Eine Komponente der nichtfinanziellen Berichterstattung

    Velte, P., 2021, Handbuch Unternehmensberichterstattung : Regulatorische Anforderungen - Entwicklungstendenzen - Perspektiven der Stakeholder. von Keitz, I., Wulf, I. & Pelster, C. (eds.). Berlin: Erich Schmidt Verlag, p. 101-118 18 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer

  76. Published

    Regulierung der nachhaltigen Corporate Governance? Eine kritische Würdigung unter Berücksichtigung des geplanten Finanzmarktintegritätsstärkungsgesetzes (FISG)

    Velte, P., 01.2021, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 24, 1, p. 3-6 4 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  77. Published

    CSR and tax avoidance: A review of empirical research

    Kovermann, J. H. & Velte, P., 01.01.2021, In: Corporate Ownership & Control . 18, 2, p. 20-39 20 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  78. Published

    Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market

    Velte, P., 01.01.2021, In: Corporate Social Responsibility and Environmental Management. 28, 1, p. 42-53 12 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  79. Published

    Analysis of Dynamic Response of a Two Degrees of Freedom (2-DOF) Ball Bearing Nonlinear Model

    Ambrożkiewicz, B., Litak, G., Georgiadis, A., Meier, N. & Gassner, A., 15.01.2021, In: MDPI Applied Sciences. 11, 2, 23 p., 787.

    Research output: Journal contributions › Journal articles › Research › peer-review

  80. Published

    Compensation-related institutional investor activism. A literature review and integrated analysis of sustainability aspects

    Velte, P. & Obermann, J., 21.01.2021, In: Journal of Global Responsibility. 12, 1, p. 22-51 30 p.

    Research output: Journal contributions › Scientific review articles › Research

  81. Published

    Determinants and consequences of Corporate Social Responsibility Assurance: A systematic review of archival research

    Velte, P., 21.01.2021, In: Society and Business Review. 16, 1, p. 1-25 25 p.

    Research output: Journal contributions › Scientific review articles › Research

  82. Published

    Concept of a cloud state modeling system for lead-acid batteries: Theory and prototyping

    Kortmann, F., Brieske, D., Piekarek, P., Eckstein, J., Warnecke, A., Drews, P. & Sauer, D. U., 31.01.2021, 2021 International Conference on Electronics, Information, and Communication (ICEIC). Piscataway: IEEE - Institute of Electrical and Electronics Engineers Inc., 4 p. 9369785. (International Conference on Electronics, Information, and Communication, ICEIC ; vol. 2021).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  83. Published

    Das geplante Finanzmarktintegritätsstärkungsgesetz (FISG): Eine kritische Diskussion aus Sicht der Internen Revision

    Velte, P. & Eulerich, M., 26.03.2021, In: Zeitschrift Interne Revision. 56, 2, p. 64-69 6 p.

    Research output: Journal contributions › Journal articles › Transfer

  84. Published

    Radial internal clearance analysis in ball bearings

    Ambrożkiewicz, B., Syta, A., Meier, N., Litak, G. & Georgiadis, A., 31.03.2021, In: Eksploatacja i Niezawodnosc. 23, 1, p. 42-54 13 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  85. Published

    Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass

    Nuber, C. & Velte, P., 05.2021, In: Business Strategy and the Environment. 30, 4, p. 1958-1992 35 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  86. Published

    Digital twin support for laser-based assembly assistance

    Meier, N., Müller-Polyzou, R., Brach, L. & Georgiadis, A., 03.05.2021, 14th CIRP Conference on Intelligent Computation in Manufacturing Engineering, 15-17 July 2020. Teti, R. & D`Addona, D. (eds.). Amsterdam: Elsevier B.V., p. 460-465 6 p. (Procedia CIRP; vol. 99).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  87. Published

    'SPREAD THE APP, NOT THE VIRUS’ – AN EXTENSIVE SEM-APPROACH TO UNDERSTAND PANDEMIC TRACING APP USAGE IN GERMANY

    Thiée, L-W., Petrowsky, H. M., Frech, M-L., Loschelder, D. D. & Funk, B., 11.05.2021, ECIS 2021 Proceedings: Human Values Crisis in a Digitizing World. A. F. I. S. (ed.). AIS eLibrary, 1655

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  88. Published

    Der „neue“ Vergütungsbericht nach dem ARUG II: Fort- oder Rückschritt?

    Velte, P., 06.2021, Corporate Governance, Rechenschaft und Abschlussprüfung: Festschrift für Hans-Joachim Böcking zum 65. Geburtstag. Dutzi, A., Gros, M., Nowak, K. & Roese, B. (eds.). München: C.H. Beck Verlag, p. 219-229 11 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

  89. Published

    Outperformed by a Computer? - Comparing Human Decisions to Reinforcement Learning Agents, Assigning Lot Sizes in a Learning Factory: 11th Conference on Learning Factories, CLF2021

    Voß, T., Rokoss, A., Maier, J. T., Schmidt, M. & Heger, J., 06.2021, Rochester: Elsevier Inc., 6 p. (SSRN).

    Research output: Working paper › Working papers

  90. Published

    Crises and Entrepreneurial Opportunities: Digital Social Innovation in Response to Physical Distancing

    Scheidgen, K., Gümüsay, A. A., Günzel-Jensen, F., Krlev, G. & Wolf, M., 01.06.2021, In: Journal of Business Venturing Insights. 15, 9 p., e00222.

    Research output: Journal contributions › Journal articles › Research › peer-review

  91. Published

    Der neue Nachhaltigkeitsbericht der EU: Kritische Würdigung des Entwurfs der „EU-CSR-Richtlinie 2.0“

    Wulf, I. & Velte, P., 01.06.2021, In: Zeitschrift für Corporate Governance (ZCG). 16, 3, p. 107-114 8 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  92. Published

    Explaining the (Non-) Adoption of Advanced Data Analytics in Auditing: A Process Theory

    Krieger, F., Drews, P. & Velte, P., 01.06.2021, In: International Journal of Accounting Information Systems. 41, 24 p., 100511.

    Research output: Journal contributions › Journal articles › Research › peer-review

  93. Published

    Modeling the Quarter-Vehicle: Use of Passive Sensor Data for Road Condition Monitoring

    Kortmann, F., Horstkötter, J., Warnecke, A., Meier, N., Heger, J., Funk, B. & Drews, P., 15.07.2021, In: IEEE Sensors Journal. 21, 14, p. 15535-15543 9 p., 9281332.

    Research output: Journal contributions › Journal articles › Research › peer-review

  94. Published

    Can radicals get a seat on the negotiation table? A Dynamic Perspective on Legitimation Processes.

    Reif, K., Gegenhuber, T. K., Urbig, D. & Bürger, R., 01.08.2021, In: Academy of Management Proceedings. 2021, 1, 1 p., 14300.

    Research output: Journal contributions › Conference abstract in journal › Research

  95. Published

    Lukewarm or Hot? Comparing Investor Tie Formation of Entrepreneurs in Silicon Valley and Berlin

    Scheidgen, K. & Brattström, A., 01.08.2021, In: Academy of Management Proceedings. 2021, 1

    Research output: Journal contributions › Conference abstract in journal › Research

  96. Published

    Entscheidungsbäume und bestärkendes Lernen zur dynamischen Auswahl von Reihenfolgeregeln in einem flexiblen Produktionssystem

    Heger, J., Zein El Abdine, M., Sekar, S. & Voß, T., 26.08.2021, Simulation in Produktion und Logistik 2021: Erlangen, 15. - 17. September 2021. Franke, J. & Schuderer, P. (eds.). Göttingen: Cuvillier Verlag, p. 337-346 10 p. (ASIM-Mitteilung; vol. AM 177).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  97. Published

    Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

    Thesing, J. & Velte, P., 09.2021, In: Journal of Business Economics : JBE. 91, 7, p. 965-1004 40 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  98. Published

    Microphones, not megaphones: Functional crowdworker voice regimes on digital work platforms

    Gegenhuber, T., Ellmer, M. & Schüßler, E., 09.2021, In: Human Relations . 74, 9, p. 1473-1503 31 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  99. Published

    Towards a Camera-Based Road Damage Assessment and Detection for Autonomous Vehicles: Applying Scaled-YOLO and CVAE-WGAN

    Faßmeyer, P., Kortmann, F., Drews, P. & Funk, B., 01.09.2021, 2021 IEEE 94th Vehicular Technology Conference, VTC 2021-Fall - Proceedings: Proceedings, Virtual Conference, 27 - 30 September 2021. Piscataway: IEEE - Institute of Electrical and Electronics Engineers Inc., 7 p. (IEEE Vehicular Technology Conference; vol. 94).

    Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

  100. Published

    EFFECT OF RADIAL CLEARANCE ON BALL BEARING'S DYNAMICS USING A 2-DOF MODEL

    Ambrozkiewicz, B., Litak, G., Georgiadis, A., Syta, A., Meier, N. & Gassner, A., 10.09.2021, In: International Journal of Simulation Modelling. 20, 3, p. 513-524 12 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  101. Published

    Review of transit data sources: Potentials, challenges and complementarity

    Ge, L., Sarhani, M., Voß, S. & Xie, L., 16.10.2021, In: Sustainability. 13, 20, 36 p., 11450.

    Research output: Journal contributions › Scientific review articles › Research

  102. Published

    Closed-loop control of product geometry by using an artificial neural network in incremental sheet forming with active medium

    Thiery, S., Zein El Abdine, M., Heger, J. & Ben Khalifa, N., 01.11.2021, In: International Journal of Material Forming. 14, 6, p. 1319–1335 17 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

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